外国税制

这是一篇关于外国税制的思维导图，包括：Individual income tax、corporate income tax、Social security contributions、VAT、lnheritance and gift taxes。

Denmark

• . Individual income tax
  • the individual has an abode in Denmark. The test of abode is one of facts and circumstances, with available accommodation being a very important criterion, though not sufficient;
  • the individual is present in Denmark for a period of 6 months, including short stays abroad (tax liability then commences from the first day of presence
  • the individual exercises employment on board a Danish-registered ship and is a Danish national who fails to substantiate having an abode abroad, or is a foreign national who prior to employment on the ship was resident in Denmark under (1) or (2).
• corporate income tax
  • Denmark has a classical system of taxation of corporate profits. This tax system is coupled with a participation exemption for corporate shareholders and reduced tax rates on dividends for individual shareholders.
  • A corporate entity is resident if it is registered in Denmark or if its place of effective management is located in Denmark. For the place of management test, the location of the day-to-day management is normally decisive.
  • The worldwide tax liability is applicable in respect of all other types of income of resident companies, e.g. dividends, interest and royalties derived directly, as well as CFC income . Resident companies are not taxed on income from foreign immovable property and income from foreign permanent establishments.
• Social security contributions
  • In general, employers are required to pay a number of contributions. These contributions amount to approxi­mately DKK 8,000 to 10,000 per year per employee. Social security contributions are payable by employees and self-employed persons at a rate of 8%.
• VAT
  • Denmark applies a VAT system under which tax is levied at all levels of the supply of goods and services
  • The standard rate is 25%. It applies to all supplies of goods or services which are not exempted or zero rated.
• Inheritance and gift taxes
  • Hydrocarbon tax is only levied on companies extracting hydrocarbons. The rate of hydrocarbon tax is generally 70%, and 52% in respect of activities carried out in connection with the 1962 sole concession (i.e. without state participation)
  • The tax is imposed together with the national and municipal income taxes. The church tax is levied on taxable income at a flat rate, varying from municipality to municipality, between 0.43% and 1.45%.